F-2.1, r. 6.1 - Regulation respecting the form and minimum content of various documents relative to municipal taxation

Section 6 Disposition versions

2021-07-01

6. A notice of assessment relative to a unit of assessment or a business establishment must contain

(1)  the name of the local municipality on whose roll the unit or establishment is entered;

(2)  the fiscal years to which the roll applies;

(3)  the name of the municipal body responsible for assessment that had the roll drawn up, if not the municipality;

(4)  the time limit for handing in or sending an application for review form and, where applicable, the amount of money to be included with the form and a reference to the by-law of the municipal body responsible for assessment under which the amount is determined;

(5)  the address of the location where an application for review form may be obtained or the website address, where applicable;

(6)  the address of the location where an application for review form may be handed in and the address, if different, where such form may be sent;

(7)  where applicable, the address, entered on the roll, of the unit or establishment;

(8)  the file number, entered on the roll, of the unit or establishment;

(9)  the predominant use of the unit or establishment;

(10)  the name and address, entered on the roll, of the person in whose name the unit or establishment is entered or, if there are more than one and if the clerk avails himself or herself of the power provided for in the third paragraph of section 81 of the Act, the name and address, entered on the roll, of one of those persons, along with an indication that the notice is intended for the person named and for the other persons, who may be designated collectively;

(11)  the value, entered on the roll, of the unit or establishment;

(12)  the date at which market conditions were considered for the purpose of entering the value on the roll, except if that date is the same as the date referred to in paragraph 14;

(13)  where applicable, the value, on the previous roll, of the unit or establishment, provided it is the same unit or establishment assessed in the same physical state;

(14)  the date at which market conditions were considered for the purpose of establishing the standardized value, namely, 1 July of the second fiscal year preceding the first fiscal year to which the roll applies;

(15)  the median proportion and the comparative factor of the roll established for the first fiscal year to which the roll applies;

(16)  the standardized value of the unit or establishment, which is the product obtained by multiplying the value entered on the roll, of the unit or establishment, by the comparative factor.

M.O. 2020-02-26, s. 6.

Not in force

In force: 2021-07-01

6. A notice of assessment relative to a unit of assessment or a business establishment must contain

(1)  the name of the local municipality on whose roll the unit or establishment is entered;

(2)  the fiscal years to which the roll applies;

(3)  the name of the municipal body responsible for assessment that had the roll drawn up, if not the municipality;

(4)  the time limit for handing in or sending an application for review form and, where applicable, the amount of money to be included with the form and a reference to the by-law of the municipal body responsible for assessment under which the amount is determined;

(5)  the address of the location where an application for review form may be obtained or the website address, where applicable;

(6)  the address of the location where an application for review form may be handed in and the address, if different, where such form may be sent;

(7)  where applicable, the address, entered on the roll, of the unit or establishment;

(8)  the file number, entered on the roll, of the unit or establishment;

(9)  the predominant use of the unit or establishment;

(10)  the name and address, entered on the roll, of the person in whose name the unit or establishment is entered or, if there are more than one and if the clerk avails himself or herself of the power provided for in the third paragraph of section 81 of the Act, the name and address, entered on the roll, of one of those persons, along with an indication that the notice is intended for the person named and for the other persons, who may be designated collectively;

(11)  the value, entered on the roll, of the unit or establishment;

(12)  the date at which market conditions were considered for the purpose of entering the value on the roll, except if that date is the same as the date referred to in paragraph 14;

(13)  where applicable, the value, on the previous roll, of the unit or establishment, provided it is the same unit or establishment assessed in the same physical state;

(14)  the date at which market conditions were considered for the purpose of establishing the standardized value, namely, 1 July of the second fiscal year preceding the first fiscal year to which the roll applies;

(15)  the median proportion and the comparative factor of the roll established for the first fiscal year to which the roll applies;

(16)  the standardized value of the unit or establishment, which is the product obtained by multiplying the value entered on the roll, of the unit or establishment, by the comparative factor.

M.O. 2020-02-26, s. 6.